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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 25 - Beer |
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Subpart K - Tax on Beer |
| Prepayment of Tax |
| § 25.173 - Brewer in default. |
| § 25.174 - Bond not sufficient. |
| § 25.175 - Prepayment of tax. |
| Determination of Tax |
| § 25.155 - Types of containers. |
| § 25.156 - Determination of tax on keg beer. |
| § 25.157 - Determination of tax on bottled beer. |
| § 25.158 - Tax computation for bottled beer. |
| § 25.159 - Time of tax determination and payment; offsets. |
| § 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer. |
| Failure to Pay Tax |
| § 25.177 - Evasion of or failure to pay tax; failure to file a tax return. |
| Liability for Tax |
| § 25.151 - Rate of tax. |
| § 25.152 - Reduced rate of tax for certain brewers. |
| § 25.153 - Persons liable for tax. |
| Preparation and Remittance of Tax Returns |
| § 25.163 - Method of tax payment. |
| § 25.164 - Deferred payment return periods - annual, quarterly, and semimonthly. |
| § 25.165 - Payment of tax by electronic fund transfer. |
| § 25.166 - Payment of reduced rate of tax. |
| § 25.167 - Notice of brewer to pay reduced rate of tax. |
| § 25.168 - Employer identification number. |
| § 25.169 - Application for employer identification number. |
| § 25.164a - Special September rule for taxes due by semimonthly return. |